Analysis
HTS 8415.20.00 covers of a kind used for persons, in motor vehicles under heading 8415 (air conditioning machines, comprising a motor-driven fan and elements for changing the…).
Within this group the rate runs from duty-free to 2.2%. Compared with 8415.10.30 (of a kind designed to be fixed to a window, wall, ceiling or floor…), which pays duty-free, a misclassification either way moves the duty by 1.4 percentage points.
The general duty rate is 1.4% of the customs value, which is in the middle of the rates in chapter 84 (61st percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $140 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 25.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 1.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8415.10.30 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”: self-contained | Free |
| 8415.10.60 | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | 1% |
| 8415.10.90 | Other: other | 2.2% |
| 8415.81.01 | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | 1% |
| 8415.82.01 | Other, except parts: other, incorporating a refrigerating unit | 2.2% |
| 8415.83.00 | Not incorporating a refrigerating unit | 1.4% |
| 8415.90.40 | Chassis, chassis bases and outer cabinets | 1.4% |
| 8415.90.80 | Parts: other | 1.4% |